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Gujarat High Court Case Commentaries

Gujarat High Court Upholds Charitable Status of Sabarmati Ashram Gaushala Trust: Implications for Section 11 Exemptions

Gujarat High Court Upholds Charitable Status of Sabarmati Ashram Gaushala Trust: Implications for Section 11 Exemptions

Date: Jan 16, 2014
Gujarat High Court Upholds Charitable Status of Sabarmati Ashram Gaushala Trust: Implications for Section 11 Exemptions Introduction The case of Director Of Income Tax (Exemption) (S) v. Sabarmati...
Clarification on Section 40A(2)(b): Assessing Excessive Payment Claims without Concrete Evidence

Clarification on Section 40A(2)(b): Assessing Excessive Payment Claims without Concrete Evidence

Date: Dec 28, 2013
Clarification on Section 40A(2)(b): Assessing Excessive Payment Claims without Concrete Evidence Introduction The case of Commissioner Of Income Tax I (S) v. Enviro Control Associated Pvt. Ltd....
Clarification on Deduction of Shortfall in Employees' PF/ESI Contributions under Section 36(1)(va) – CIT II (S) v. Gujarat State Road Transport Corporation

Clarification on Deduction of Shortfall in Employees' PF/ESI Contributions under Section 36(1)(va) – CIT II (S) v. Gujarat State Road Transport Corporation

Date: Dec 27, 2013
Clarification on Deduction of Shortfall in Employees' PF/ESI Contributions under Section 36(1)(va) – CIT II (S) v. Gujarat State Road Transport Corporation Introduction The case of Commissioner Of...
High Court's Unfettered Authority to Review Pre-Execution Detention Orders

High Court's Unfettered Authority to Review Pre-Execution Detention Orders

Date: Dec 25, 2013
High Court's Unfettered Authority to Review Pre-Execution Detention Orders Introduction The case of Mahendrasinh Mangalsinh Jadeja (S) v. State Of Gujarat & 1 (S) adjudicated by the Gujarat High...
RTI Act's Fee Provisions for Certified Copies Confirmed: Chandravadan Dhruv v. State of Gujarat

RTI Act's Fee Provisions for Certified Copies Confirmed: Chandravadan Dhruv v. State of Gujarat

Date: Dec 22, 2013
RTI Act's Fee Provisions for Certified Copies Confirmed: Chandravadan Dhruv v. State of Gujarat Introduction The case of Chandravadan Dhruv Petitioner(s) v. State Of Gujarat & 740 (S) adjudicated by...
Uniform Application of CENVAT Credit: Insights from Astik Dyestuff Pvt. Ltd. v. Commissioner Of Central Excise And Customs Opponent

Uniform Application of CENVAT Credit: Insights from Astik Dyestuff Pvt. Ltd. v. Commissioner Of Central Excise And Customs Opponent

Date: Dec 5, 2013
Uniform Application of CENVAT Credit: Insights from Astik Dyestuff Pvt. Ltd. v. Commissioner Of Central Excise And Customs Opponent Introduction The case of Astik Dyestuff Pvt. Ltd. (S) v....
Cenvat Credit Entitlement for Pre-Operational Services in SEZ: Commissioner Of Service Tax v. Zydus Technologies Ltd.

Cenvat Credit Entitlement for Pre-Operational Services in SEZ: Commissioner Of Service Tax v. Zydus Technologies Ltd.

Date: Nov 14, 2013
Cenvat Credit Entitlement for Pre-Operational Services in SEZ: Commissioner Of Service Tax v. Zydus Technologies Ltd. Introduction The case of Commissioner Of Service Tax v. Zydus Technologies Ltd....
Binding Precedent on CENVAT Credit Refunds: Insights from E.I. Dupont India Pvt. Ltd. v. Union Of India

Binding Precedent on CENVAT Credit Refunds: Insights from E.I. Dupont India Pvt. Ltd. v. Union Of India

Date: Oct 26, 2013
Binding Precedent on CENVAT Credit Refunds: Insights from E.I. Dupont India Pvt. Ltd. v. Union Of India Introduction In the landmark case of E.I. Dupont India Pvt. Ltd. v. Union Of India, decided by...
Enforcement of Time Limitation in Land Acquisition: Insights from Railway Corridor Virodh Kishan Sangh v. Union Of India

Enforcement of Time Limitation in Land Acquisition: Insights from Railway Corridor Virodh Kishan Sangh v. Union Of India

Date: Oct 18, 2013
Enforcement of Time Limitation in Land Acquisition: Insights from Railway Corridor Virodh Kishan Sangh v. Union Of India Introduction The case of Railway Corridor Virodh Kishan Sangh v. Union Of...
Subjective Satisfaction Essential for Reopening Assessment: Insights from Commissioner Of Income Tax Ahmedabad IV v. Shilp Gravures Ltd.

Subjective Satisfaction Essential for Reopening Assessment: Insights from Commissioner Of Income Tax Ahmedabad IV v. Shilp Gravures Ltd.

Date: Oct 16, 2013
Subjective Satisfaction Essential for Reopening Assessment: Insights from Commissioner Of Income Tax Ahmedabad IV v. Shilp Gravures Ltd. Introduction The case of Commissioner Of Income Tax Ahmedabad...
Gujarat High Court Establishes Guidelines on Stock Valuation and Quantity Discrepancies for Credit Facilities

Gujarat High Court Establishes Guidelines on Stock Valuation and Quantity Discrepancies for Credit Facilities

Date: Oct 2, 2013
Gujarat High Court Establishes Guidelines on Stock Valuation and Quantity Discrepancies for Credit Facilities Introduction In the landmark case of Commissioner Of Income Tax Ahmedabad III (S) v....
Quashing Criminal Proceedings Through Settlement: Insights from Iqbal Dawood Hala v. State Of Gujarat

Quashing Criminal Proceedings Through Settlement: Insights from Iqbal Dawood Hala v. State Of Gujarat

Date: Aug 17, 2013
Quashing Criminal Proceedings Through Settlement: Insights from Iqbal Dawood Hala v. State Of Gujarat Introduction The case of Iqbal Dawood Hala v. State Of Gujarat, adjudicated by the Gujarat High...
Strict Enforcement of Limitation Periods in Government Appeals: State Of Gujarat v. Rana

Strict Enforcement of Limitation Periods in Government Appeals: State Of Gujarat v. Rana

Date: Aug 14, 2013
Strict Enforcement of Limitation Periods in Government Appeals: State Of Gujarat v. Rana Introduction The case of State Of Gujarat Through Secretary & Anr. v. Kanubhai Kantilal Rana was adjudicated...
Convenience of the Wife in Matrimonial Proceedings: Sonal Shreyansh Vasa v. Shreyansh Hitenbhai Vasa

Convenience of the Wife in Matrimonial Proceedings: Sonal Shreyansh Vasa v. Shreyansh Hitenbhai Vasa

Date: Aug 1, 2013
Convenience of the Wife in Matrimonial Proceedings: Sonal Shreyansh Vasa v. Shreyansh Hitenbhai Vasa Introduction The case of Sonal Shreyansh Vasa v. Shreyansh Hitenbhai Vasa (Gujarat High Court,...
Strict Adherence to Section 147 Conditions in Reassessment Proceedings: GM India v. DCIT

Strict Adherence to Section 147 Conditions in Reassessment Proceedings: GM India v. DCIT

Date: Jul 30, 2013
Strict Adherence to Section 147 Conditions in Reassessment Proceedings: General Motors India Pvt. Ltd. v. Deputy Commissioner Of Income-Tax Introduction The case of General Motors India Pvt. Ltd. v....
ITAT's Authority to Stay Penalty Proceedings: Insights from Assistant Commissioner Of Income-Tax v. GE India Industrial Pvt. Ltd.

ITAT's Authority to Stay Penalty Proceedings: Insights from Assistant Commissioner Of Income-Tax v. GE India Industrial Pvt. Ltd.

Date: Jul 19, 2013
ITAT's Authority to Stay Penalty Proceedings: Insights from Assistant Commissioner Of Income-Tax v. GE India Industrial Pvt. Ltd. Introduction The case of Assistant Commissioner Of Income-Tax v. GE...
Judicial Discretion under Section 256 CrPC: Harisinh Bhagwatsinh Sarvaiya v. State Of Gujarat

Judicial Discretion under Section 256 CrPC: Harisinh Bhagwatsinh Sarvaiya v. State Of Gujarat

Date: Jul 9, 2013
Judicial Discretion under Section 256 CrPC: Harisinh Bhagwatsinh Sarvaiya v. State Of Gujarat Introduction The case of Harisinh Bhagwatsinh Sarvaiya v. State Of Gujarat And Another adjudicated by the...
Comprehensive Commentary on Gujarat Lease Financing Ltd. v. Deputy Commissioner Of Income-Tax

Comprehensive Commentary on Gujarat Lease Financing Ltd. v. Deputy Commissioner Of Income-Tax

Date: Jun 25, 2013
Gujarat Lease Financing Ltd. v. Deputy Commissioner Of Income-Tax: A Landmark Ruling on Reopening Assessments Beyond Four Years Introduction The case of Gujarat Lease Financing Ltd. v. Deputy...
Tribunal's Authority to Impose Deposit Conditions under Section 35C Validated by Gujarat High Court

Tribunal's Authority to Impose Deposit Conditions under Section 35C Validated by Gujarat High Court

Date: Jun 21, 2013
Tribunal's Authority to Impose Deposit Conditions under Section 35C Validated by Gujarat High Court Introduction The case of Avaya Global Connect Ltd. And Another v. Union Of India And Others,...
Validity of Section 158BD Satisfaction in Block Assessment Proceedings: Insights from Dcit - Central Circle - 1 - Baroda (S) v. Lalitkumar M. Patel

Validity of Section 158BD Satisfaction in Block Assessment Proceedings: Insights from Dcit - Central Circle - 1 - Baroda (S) v. Lalitkumar M. Patel

Date: May 7, 2013
Validity of Section 158BD Satisfaction in Block Assessment Proceedings: Insights from Dcit - Central Circle - 1 - Baroda (S) v. Lalitkumar M. Patel Introduction The case of Dcit - Central Circle - 1...
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